Marsh, Inc., a qualifying § 501(c)(3) organization, incurs lobbying expenditures of $400,000 for the taxable year and grass roots expenditures of $50,000. Exempt purpose expenditures for the taxable year are $1,100,000. Marsh elects to make lobbying expenditures on a limited basis.

Therefore, Marsh is permitted to deduct $ _______ of lobbying and grass roots expenditures and the election results in a tax liability of $ __________ ?